Sökning: "IFRS 7"
Visar resultat 1 - 5 av 6 avhandlingar innehållade orden IFRS 7.
1. The impact of increased standard flexibility on disclosure practices : a comparison of the introduction of IFRS 8 in the UK, Germany, France and Italy and its impact on companies' segment disclosures
Sammanfattning : Following a series of reporting scandals in the early 2000s, several researchers studied the gradual shift toward more principles-based accounting systems. There seems to be a general belief that the adoption of international principles-based accounting standards will improve financial reporting quality worldwide, although little evidence is provided for this claim. LÄS MER
2. National Adoption of International Financial Reporting Standards : The case of China
Sammanfattning : In the past few decades, there has been a global trend of international harmonization of accounting standards, with many countries having either partially or completely replaced their national accounting standards with the International Financial Reporting Standards (IFRS). The intended goal is to remove the barriers that hinder investors when comparing accounting information of companies from different nations, while simultaneously reducing the transaction costs for firms. LÄS MER
3. Aktiemarknadsbolagets informationsgivning : särskilt om amerikansk och svensk reglering av selektiv information på sekundärmarknaden för värdepapper
Sammanfattning : In my dissertation I examine the disclosure obligations of publicly listed corporations on the securities markets. I adress these issues within both the American and Swedish legal contexts. LÄS MER
4. Aktiemarknadsbolagets informationsgivning - särskilt om amerikansk och svensk reglering av selektiv information på sekundärmarknaden för värdepapper : Disclosures by publicly listed corporations - with particular reference to American and Swedish regulations of selective disclosures on the secondary market for securities
Sammanfattning : In my dissertation I examine the disclosure obligations of publicly listed corporations on the securities markets. I adress these issues within both the American and Swedish legal contexts. LÄS MER
5. La motivation et le concept de soi : Regards croisés de l'élève et de l'enseignant de français langue étrangère en Suède
Sammanfattning : This thesis contains two studies focusing on motivation in learning and teaching French as a foreign language in Sweden. In the first study, the effect of three specifically designed pedagogical activities on learners’ Ideal French Self (IFrS) and Intended Effort (IE) was examined in a group of 15-year-old Swedish pupils. LÄS MER
